BERGHOF: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BERGHOF
Largest movements
- Tangible fixed assets -€4,636
down €4,636 (-1.5%), from €305,070 to €300,434
- Profit (loss) carried forward -€4,151
down €4,151 (-6.3%), from -€66,059 to -€70,210
- Gross operating margin +€4,266
up €4,266, from -€902 to €3,364
- Other operating charges +€86
up €86 (+3.1%), from €2,748 to €2,834
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €321,305 | €316,653 | -€4,651 | -1.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €305,070 | €300,434 | -€4,636 | -1.5% |
| Tangible fixed assets | 22/27 | €305,070 | €300,434 | -€4,636 | -1.5% |
| Land and buildings | 22 | €305,070 | €300,434 | -€4,636 | -1.5% |
| Current assets | 29/58 | €16,234 | €16,220 | -€15 | -0.1% |
| Cash at bank and in hand | 54/58 | €14,883 | €14,805 | -€78 | -0.5% |
| Deferred charges and accrued income | 490/1 | €1,352 | €1,415 | +€63 | +4.7% |
| Total equity and liabilities | 10/49 | €321,305 | €316,653 | -€4,651 | -1.4% |
| Equity | 10/15 | €316,941 | €312,790 | -€4,151 | -1.3% |
| Contributions | 10/11 | €383,000 | €383,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,059 | -€70,210 | -€4,151 | -6.3% |
| Amounts payable | 17/49 | €4,364 | €3,864 | -€500 | -11.5% |
| Amounts payable within one year | 42/48 | €3,864 | €3,864 | = | 0.0% |
| Other amounts payable | 47/48 | €3,864 | €3,864 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,636 | €4,636 | = | 0.0% |
| Other operating charges | 640/8 | €2,748 | €2,834 | +€86 | +3.1% |
| Gross operating margin | 9900 | -€902 | €3,364 | +€4,266 | |
| Operating profit (loss) | 9901 | -€8,286 | -€4,106 | +€4,180 | +50.4% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,331 | -€4,151 | +€4,180 | +50.2% |
| Profit (loss) for the period | 9904 | -€8,331 | -€4,151 | +€4,180 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,331 | -€4,151 | +€4,180 | +50.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.